NATIONAL INSURANCE COMPANY LIMITED,NEW TOWN vs. DCIT, CIRCLE 5(1),, KOLKATA
In the result, the appeal filed by the assessee in ITA No
ITA 2806/KOL/2025[2023-2024]Status: DisposedITAT Kolkata12 Feb 2026AY 2023-2024
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 250Section 270ASection 37(1)Section 40C
Capital gains” or “Income from other sources”, or in section 199 or in sections 28 to 43B, the profits and gains of any business of insurance, including any such business
ITA Nos.: 2803, 2804, 2805 & 2806/KOL/2025
AYs: 2018-19, 2022-23 & 2023-24
National Insurance Company Limited.
carried on by a mutual insurance company or by a co-operative society
